Budgetary Slack: Iklim Kerja Etis, Motivasi Berprestasi, dan Komitmen Organisasi, Modal Intelektual

Abstract

Better work performance than the ability to absorb the budget indicates that the output can be achieved with a lower budget allocation than the planned budget. This illustrates that the budget available to Ministries/Agencies is larger than it should be. Based on these conditions, the research was conducted in 2021 to examine the effect of ethical work climate, need for achievement, and organizational commitment of budgetary slack moderated by intellectual capital with the research locus at the Ministry of Home Affairs. The study applied a quantitative method with a sample of 137 civil servants who were determined purposively. Data analysis using Structural Equation Modelling with hypothesis testing based on path analysis. The study found that an ethical work climate did not affect budgetary slack, while the need for achievement and organizational commitment significantly positively affect budgetary slack. However, intellectual capital proved unable to moderate the relationship of the three variables to budgetary slack.